Articles
<![CDATA[Tinjauan Yuridis Atas Pajak Daerah dan Retribusi Daerah Dikaitkan Dengan Pelaksanaan Otonomi Daerah ]]>
<![CDATA[Kadarukmi, M.E. Retno]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol 6, No 2 (2010) ]]>
Publisher : <![CDATA[Business Administration Study Program - Universitas Katolik Parahyangan ]]>
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<![CDATA[With the enactment of the Law on Local Government which regulates the delegationof authority and responsibility the Central Government to Local Governments, andthe emergence of the Law on Financial Balance between Central and Local Governments,are appropriately regions can develop local resources and reduce on theLocal to the Central Government. but, from a variety of empirical observations showthat the implementation of regional autonomy has led to distortions and high costeconomy.In this paper will try to describe and explain the fact that there are policies thatcan be taken to improve the financial performance of Local Government in order toachieve improvement of regional real income to finance sustainable development.Keywords: Local government, central government, autonomy, regional real income,regional tax]]>
<![CDATA[Peran Pajak Dalam Peningkatan Dunia Pendidikan ]]>
<![CDATA[Kadarukmi, M.E. Retno]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol 7, No 2 (2011) ]]>
Publisher : <![CDATA[Business Administration Study Program - Universitas Katolik Parahyangan ]]>
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<![CDATA[Education has an important role in improving human resources in Indonesia. Edu-cation also affect the full economic growth. Countries that have a population withhigh educational level will have this level of rapid economic growth. Indonesia, inthis case the government has an obligation to fund the development including thedevelopment of education. One of the sources of funds for development financing isfrom tax. Therefore, the government must act wisely in the use of funds has beenobtained from collecting taxes to finance education, so that the move visible roleeducation tax.Keywords: Education, tax, human resources]]>
<![CDATA[Asas Keadilan dalam Transaksi Derivatif (Khusus yang Diperdagangkan dalam Bursa) Sebagai Objek Pengenaan Pajak Penghasilan ]]>
<![CDATA[Kadarukmi, M.E. Retno]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol 8, No 2 (2012) ]]>
Publisher : <![CDATA[Business Administration Study Program - Universitas Katolik Parahyangan ]]>
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<![CDATA[Basically derivative transactions carried out for the divertion of risks that may arise,either the exchange rate risk, interest rate and stock price fluctuations. Derivativetransactions is then evolved rapidly. This increase is due to many benefits and profitsderived from derivative transactions. The benefits in the form of tools for risk man-agement and price discovery, so appear protection (hedging) of assets. The profit isincreasing the income of the. transactors. In fact, derivative transactions more oftenused to make a profit from speculative activities, not for protection (hedging). Nowthe derivative transactions are set out in the Income Tax Act, is inserted into one of theobjects of Income Tax. Income Tax imposed by the final and by some businessmenconsidered to violate the principle of justice.Keywords: Tax, Benefit, Profit, Hedging]]>
<![CDATA[Dampak Implementasi GATT/WTO terhadap Ekspor Impor Indonesia ]]>
<![CDATA[Kadarukmi, M.E. Retno]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol 9, No 1 (2013) ]]>
Publisher : <![CDATA[Business Administration Study Program - Universitas Katolik Parahyangan ]]>
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<![CDATA[Although Indonesia has been a member of the World Trade Organization (WTO),but in fact the Indonesian trade, especially with regard to the export-import in thefree trade has not been established. This happens due to the competitiveness of theIndonesian national product is still weak. Nevertheless, as a consequence of Indonesiahas ratified the GATT / WTO, the government should try to improve the competitive-ness of national products through the Indonesian national law reform to formulatea Trade Policy that refers to the national interests of Indonesia, through the Law onAnti-Dumping and Safeguard.Keywords: Export, import, free trade, GATT/WTO.]]>
<![CDATA[Penilaian Mahasiswa terhadap Sifat Pribadi Capres pada Pilpres 2014 dalam Konteks Pemasaran Politik ]]>
<![CDATA[Situmorang, James R.]]>;
<![CDATA[Kadarukmi, Maria E. Retno]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol 10, No 1 (2014) ]]>
Publisher : <![CDATA[Business Administration Study Program - Universitas Katolik Parahyangan ]]>
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<![CDATA[AbstractPresidential Election RI was held on July 9, 2014. Presidential Election isfinally only followed by only two pairs of candidates that is Prabowo-Hatta Rajasaand Joko Widodo (Jokowi) - Jusuf Kalla (JK ).According to the official results of the KPU, Jokowi-JK stated that winning thenational presidential election by a vote of 53.15 percent. Although only two pairsthat participate in the election but since one years back has many names mentionedby the national media is likely to be a candidate in the 2014 presidential election.Each presidential candidate as a person having personal traits attached to himas a leader. This study aims to calculate the average value of the personal traitsof the candidates are already known by the people based on student assessmentin Java and Bali. The results showed that Jokowi ranked first , Jusuf Kalla wasranked second, third Dahlan Iskan based on the average value of all personal traitsassessed by the respondents.AbstrakPemilihan Presiden (Pilpres) RI telah diselenggarakan pada tanggal 9 Juli 2014.Pilpres pada akhirnya hanya diikuti oleh dua pasang kandidat yaitu Prabowo-HattaRajasa dan Joko Widodo (Jokowi)-Jusuf Kalla (JK).Berdasarkan hasil resmi menurut KPU, Jokowi-JK dinyatakan sebagai peme-nang Pilpres dengan perolehan suara nasional sebesar 53,15 persen. Meskipun hanyadua pasang saja yang berpartisipasi pada Pilpres namun sejak satu tahun ke belakangsudah banyak nama yang disebut di media nasional yang mungkin akan menjadikandidat pada Pilpres 2014.Setiap Capres sebagai seorang manusia memiliki sifat pribadi yang melekat padadirinya sebagai seorang pemimpin. Penelitian ini bertujuan menghitung nilai rata-rata sifat-sifat pribadi para Capres yang sudah dikenal secara baik oleh masyarakat berdarkan penilaian oleh mahasiswa di Jawa dan Bali. Hasil penelitian menunjukkanJokowi berada pada peringkat pertama, Jusuf Kalla pada peringkat kedua dan DahlanIskan pada peringkat ketuga berdasarkan nilai rata-rata dari semua sifat pribadi yangdinilai oleh responden.Keywords: presidential election, candidates, personal trait]]>
<![CDATA[Tinjauan Yuridis Atas Pajak Daerah dan Retribusi Daerah Dikaitkan Dengan Pelaksanaan Otonomi Daerah ]]>
<![CDATA[M.E. Retno Kadarukmi]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol. 6 No. 2 (2010) ]]>
Publisher : <![CDATA[Business Administration Department - Universitas Katolik Parahyangan ]]>
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DOI: 10.26593/jab.v6i2.398.%p
<![CDATA[With the enactment of the Law on Local Government which regulates the delegationof authority and responsibility the Central Government to Local Governments, andthe emergence of the Law on Financial Balance between Central and Local Governments,are appropriately regions can develop local resources and reduce on theLocal to the Central Government. but, from a variety of empirical observations showthat the implementation of regional autonomy has led to distortions and high costeconomy.In this paper will try to describe and explain the fact that there are policies thatcan be taken to improve the financial performance of Local Government in order toachieve improvement of regional real income to finance sustainable development.Keywords: Local government, central government, autonomy, regional real income,regional tax]]>
<![CDATA[Peran Pajak Dalam Peningkatan Dunia Pendidikan ]]>
<![CDATA[M.E. Retno Kadarukmi]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol. 7 No. 2 (2011) ]]>
Publisher : <![CDATA[Business Administration Department - Universitas Katolik Parahyangan ]]>
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DOI: 10.26593/jab.v7i2.409.%p
<![CDATA[Education has an important role in improving human resources in Indonesia. Edu-cation also affect the full economic growth. Countries that have a population withhigh educational level will have this level of rapid economic growth. Indonesia, inthis case the government has an obligation to fund the development including thedevelopment of education. One of the sources of funds for development financing isfrom tax. Therefore, the government must act wisely in the use of funds has beenobtained from collecting taxes to finance education, so that the move visible roleeducation tax.Keywords: Education, tax, human resources]]>
<![CDATA[Asas Keadilan dalam Transaksi Derivatif (Khusus yang Diperdagangkan dalam Bursa) Sebagai Objek Pengenaan Pajak Penghasilan ]]>
<![CDATA[M.E. Retno Kadarukmi]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol. 8 No. 2 (2012) ]]>
Publisher : <![CDATA[Business Administration Department - Universitas Katolik Parahyangan ]]>
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DOI: 10.26593/jab.v8i2.423.%p
<![CDATA[Basically derivative transactions carried out for the divertion of risks that may arise,either the exchange rate risk, interest rate and stock price fluctuations. Derivativetransactions is then evolved rapidly. This increase is due to many benefits and profitsderived from derivative transactions. The benefits in the form of tools for risk man-agement and price discovery, so appear protection (hedging) of assets. The profit isincreasing the income of the. transactors. In fact, derivative transactions more oftenused to make a profit from speculative activities, not for protection (hedging). Nowthe derivative transactions are set out in the Income Tax Act, is inserted into one of theobjects of Income Tax. Income Tax imposed by the final and by some businessmenconsidered to violate the principle of justice.Keywords: Tax, Benefit, Profit, Hedging]]>
<![CDATA[Dampak Implementasi GATT/WTO terhadap Ekspor Impor Indonesia ]]>
<![CDATA[M.E. Retno Kadarukmi]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol. 9 No. 1 (2013) ]]>
Publisher : <![CDATA[Business Administration Department - Universitas Katolik Parahyangan ]]>
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DOI: 10.26593/jab.v9i1.431.%p
<![CDATA[Although Indonesia has been a member of the World Trade Organization (WTO),but in fact the Indonesian trade, especially with regard to the export-import in thefree trade has not been established. This happens due to the competitiveness of theIndonesian national product is still weak. Nevertheless, as a consequence of Indonesiahas ratified the GATT / WTO, the government should try to improve the competitive-ness of national products through the Indonesian national law reform to formulatea Trade Policy that refers to the national interests of Indonesia, through the Law onAnti-Dumping and Safeguard.Keywords: Export, import, free trade, GATT/WTO.]]>
<![CDATA[Penilaian Mahasiswa terhadap Sifat Pribadi Capres pada Pilpres 2014 dalam Konteks Pemasaran Politik ]]>
<![CDATA[James R. Situmorang]]>;
<![CDATA[Maria E. Retno Kadarukmi]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol. 10 No. 1 (2014) ]]>
Publisher : <![CDATA[Business Administration Department - Universitas Katolik Parahyangan ]]>
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DOI: 10.26593/jab.v10i1.1223.%p
<![CDATA[AbstractPresidential Election RI was held on July 9, 2014. Presidential Election isfinally only followed by only two pairs of candidates that is Prabowo-Hatta Rajasaand Joko Widodo (Jokowi) - Jusuf Kalla (JK ).According to the official results of the KPU, Jokowi-JK stated that winning thenational presidential election by a vote of 53.15 percent. Although only two pairsthat participate in the election but since one years back has many names mentionedby the national media is likely to be a candidate in the 2014 presidential election.Each presidential candidate as a person having personal traits attached to himas a leader. This study aims to calculate the average value of the personal traitsof the candidates are already known by the people based on student assessmentin Java and Bali. The results showed that Jokowi ranked first , Jusuf Kalla wasranked second, third Dahlan Iskan based on the average value of all personal traitsassessed by the respondents.AbstrakPemilihan Presiden (Pilpres) RI telah diselenggarakan pada tanggal 9 Juli 2014.Pilpres pada akhirnya hanya diikuti oleh dua pasang kandidat yaitu Prabowo-HattaRajasa dan Joko Widodo (Jokowi)-Jusuf Kalla (JK).Berdasarkan hasil resmi menurut KPU, Jokowi-JK dinyatakan sebagai peme-nang Pilpres dengan perolehan suara nasional sebesar 53,15 persen. Meskipun hanyadua pasang saja yang berpartisipasi pada Pilpres namun sejak satu tahun ke belakangsudah banyak nama yang disebut di media nasional yang mungkin akan menjadikandidat pada Pilpres 2014.Setiap Capres sebagai seorang manusia memiliki sifat pribadi yang melekat padadirinya sebagai seorang pemimpin. Penelitian ini bertujuan menghitung nilai rata-rata sifat-sifat pribadi para Capres yang sudah dikenal secara baik oleh masyarakat berdarkan penilaian oleh mahasiswa di Jawa dan Bali. Hasil penelitian menunjukkanJokowi berada pada peringkat pertama, Jusuf Kalla pada peringkat kedua dan DahlanIskan pada peringkat ketuga berdasarkan nilai rata-rata dari semua sifat pribadi yangdinilai oleh responden.Keywords: presidential election, candidates, personal trait]]>
